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arXiv · 1805.05465

Rethinking value creation from the resource based view: the case of human capital in moroccan hotels

Youssef Ifleh·Mohamed Lotfi·Mounime Elkabbouri
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Abstract

The growth of the modern knowledge-based economy is becoming less and less dependent on tangible assets and more on intangible ones. In this context, the role of human capital in the value creation process has become central. Despite the large amount of scientific work on human capital phenomena, little research has revealed the role of human capital in the process of creating value. The purpose of this article is to evaluate the impact of human capital on value creation within 31 classified hotels in Morocco for the period 2013-2015. This paper is organized into four sections. First, we return to the main conceptualization of value creation. The goal of this first section is to synthesize prior work on this construct and highlight the main role of the resource based view (RBV) in explaining it. This view presents the point that links value creation to human capital given that this latter concept is one of the most resources of the firm. Next, we present the main definition of human capital. To do so, we make use of concepts from psychology, economy and strategic human resource management. Then, we shed light on the existing relationship between the two concepts of our research. Finally, we present the methodology of this research as well as the results. The required data to calculate value creation is obtained mainly from the annual reports of Moroccan hotels. Whereas, human capital is assessed by a questionnaire using the scale of Subramaniam and Youndt (2005). Data is examined using linear regression by PASW statistics software. The results of this study give a more concrete picture on the creation of value in this context and refute any link between these two concepts.

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Youssef Ifleh, Mohamed Lotfi, Mounime Elkabbouri. 2018-05-04. Rethinking value creation from the resource based view: the case of human capital in moroccan hotels. https://arxiv.org/abs/1805.05465

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